In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following amendments to the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules): -

Amendments

In the said Rules, in rule 109A,-

(i) for clause (b) of sub-rule (1), the following clause shall be substituted,-

"(b) any officer not below the rank of Additional Commissioner (Appeals) where such decision or order is passed by the Senior Joint Commissioner,"

(ii) for clause (b) of sub-rule (2), the following clause shall be substituted,-

"(b) any officer not below the rank of Additional Commissioner (Appeals) where such decision or order is passed by the Senior Joint Commissioner,"

By order of the Governor,

RAKTIM DUTTA, WBRS

Deputy Secretary (Technical) to the

Government of West Bengal